Ad valorem drawback entitlement: exporters may claim the prescribed ad valorem rate, capped by per-piece maximum, unaffected by per shipment minimum. Where the Drawback Table sets an ad valorem rate subject to a per-piece maximum, the ad valorem rate is the operative legal rate; drawback is calculated at that ad valorem rate but limited by the per-piece ceiling, and the per-shipment minimum threshold does not defeat eligibility where the ad valorem rate has been determined.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Ad valorem drawback entitlement: exporters may claim the prescribed ad valorem rate, capped by per-piece maximum, unaffected by per shipment minimum.
Where the Drawback Table sets an ad valorem rate subject to a per-piece maximum, the ad valorem rate is the operative legal rate; drawback is calculated at that ad valorem rate but limited by the per-piece ceiling, and the per-shipment minimum threshold does not defeat eligibility where the ad valorem rate has been determined.
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